1999 (9) TMI 902

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....ry, Advocates, for the Appellant. Shri J.M. Kennedy, JDR, for the Respondent. [Order per : P.C. Jain, Vice President]. -  Briefly stated the facts of the case are as follows :- 1.1 The appellants herein obtained waste and scrap of copper from M/s. Hindustan Cables, which arose during the course of manufacture of cables out of the duty-paid imported/indigenous copper bars and ....

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.... No. l75/84-C.E. 1.4 Appellants' contention on the other hand, is that they are not liable to pay any duty because they have manufactured only copper ingots and they are clearly covered by the provisions of Notification No. 174/84, dated 1-8-1984. There is no liability devolved on them on manufacture of copper ingots. They contend that copper bars and rods were manufactured by their job wo....

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....msp;Another ground taken by the concerned Commissioner for denying the benefit of the Notification No. l74/84-C.E., dated 1-8-1984 is that copper waste and scrap are clearly recognisable as non-duty paid. Therefore, the copper bars and rods cannot get the benefit of the said Notification because the said Notification, inter alia, provided a condition that the said goods are made from copper and pr....

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....E.L.T. 460 (S.C.). The goods, even though cleared under exemption on nil duty gate passes, are to be deemed to have been cleared on appropriate duty and are to be considered to have paid duty. Therefore, the condition impugned by the adjudicating authority in the impugned Order is fully satisfied. 2.2 As regards the demand of duty of copper bars and rods from the appellants, we observe tha....